Income Tax Management Act (Cap. 372), article 3

3. (1) The administration of this Act and of the Income Tax Act, (hereinafter collectively referred to as "the Income Tax Acts") is vested in the Commissioner who may, in writing and subject to such limitations as he may think fit, delegate to any person any of the rights, duties, powers and other functions vested, conferred or imposed upon him by the Income Tax Acts. (2) The Commissioner may appoint any person who in his opinion has the necessary qualifications to assist him in determining the value of any movable or immovable property for any of the purposes of the Income Tax Acts and such person shall, during the term of his appointment, be deemed to be an officer employed in the administration of the Income Tax Acts and serving in the Commissioner’s department. Official secrecy. Amended by: XXIV.1995.362; XVI. 1997.8; V. 1998.3; II. 2003.41; IV. 2007.24. L.N. 336 of 2010; XII. 2014.60; XIII. 2015.120; VIII.2021.8; IX.2025.46.